In general it is not costly to create and delete many game objects since everything is allocated up front. Ragnar goes into a bit more detail here: Objects pooling for Factories (SOLVED) - #3 by Ragnar_Svensson
Now, I’m not sure if instantiating sound components is more costly than other components, but I’m sure @Ragnar_Svensson, @Mathias_Westerdahl or @jakob.pogulis knows?
Edit: Since we specify maximum number of sound buffers, sources etc in game.project I assume all of this is also allocated up front, but maybe there is some additional overhead “binding” sounds to some native sound component, depending on the underlying platform?